Kentucky 2026 Regular Session

Kentucky Senate Bill SB149

Introduced
2/2/26  
Refer
2/2/26  
Refer
3/9/26  
Report Pass
3/11/26  
Engrossed
3/17/26  
Refer
3/17/26  
Refer
3/19/26  
Report Pass
3/24/26  
Enrolled
4/1/26  
Enrolled
4/1/26  
Chaptered
4/13/26  

Caption

AN ACT relating to the office of county treasurer.

Summary

SB149 revises Kentucky law governing county treasurers. The bill requires each fiscal court to appoint a county treasurer every four years by June 30, with the term beginning July 1 after the constitutional election cycle. It also updates eligibility and administrative requirements, including Kentucky citizenship, a minimum age of 25 or a qualifying bachelor’s degree, taking the constitutional oath, and posting bond through an incorporated surety company. The fiscal court may pay the bond premium from county funds. The bill also creates a clearer process for temporary and permanent replacement when a county treasurer is unable to serve. If the treasurer is incapacitated, absent, or otherwise unable to perform duties for more than five days, or if the office becomes vacant through resignation, termination, or death, the fiscal court may appoint an acting county treasurer. The acting appointment may last until the treasurer returns or, in vacancy cases, for up to 60 days, after which the fiscal court must appoint a treasurer to serve the remainder of the term. The bill preserves authority for the fiscal court to remove a treasurer or acting treasurer for neglect of duty, incompetency, or dishonesty, and it authorizes appointment of a deputy county treasurer who may perform the office’s duties under fiscal court supervision.

Impact

SB149 amends KRS 68.010 and related county treasurer provisions, changing the appointment cycle, clarifying qualifications, and replacing older bond language with a surety-company bond requirement. It also shortens the threshold for appointing an acting treasurer from 30 days to 5 days and makes the appointment permissive rather than mandatory, while establishing a 60-day limit for acting service in vacancy situations before a replacement must be appointed. These changes affect county fiscal courts, county judges/executives, county treasurers, and deputy treasurers by standardizing succession and continuity procedures for county financial administration.

Sentiment

The bill appears to have been broadly supported and noncontroversial in the legislative process. It passed the Senate unanimously 37-0 and later passed the House on veto override 85-0, indicating strong bipartisan agreement. The lack of committee transcript discussion suggests the measure was likely viewed as a technical or administrative update rather than a major policy dispute.

Contention

The main points of potential contention are procedural rather than ideological: the bill shifts the acting-treasurer trigger from 30 days to 5 days, changes the acting appointment from required to discretionary, and allows a deputy county treasurer to exercise the office’s powers under fiscal court restrictions. Those provisions could raise questions about local control, continuity of county finances, and the balance of authority between fiscal courts and elected or appointed treasurers. However, the recorded votes show no visible opposition.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.